Effects of tax schemes on intergenerational conflict on policies: A political economy approach

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K13721
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07050:Public economics and labor economics-related
• Research Institution: Asia University (2023); University of Toyama (2019-2022)
• Principal Investigator: Kotera Go 亜細亜大学, 経済学部, 准教授 (00824814)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: 人口減少 / 税の負担構造 / 制度の維持可能性 / 政治経済学的均衡

Outline of Final Research Achievements

This study theoretically examines what kind of tax schemes are politically supported when there is an intergenerational conflict on polices such as pay-as-you-go pension for older generation and education for younger generation. This study shows that using consumption tax, rather than income tax, as a financal resource of public education leads to the improvement of economic growth and social welfare in population-decreasing economy. This result suggests that public education financed by consumption tax is beneficial not only for younger generaltaion but also for older generation in aging society, and therefore such tax scheme is politically supported.

Free Research Field

政治経済学

Academic Significance and Societal Importance of the Research Achievements

学術的には，人口動態による政策の世代間対立の議論において，税制による各世代への負担構造の違いに注目した既存研究は少ないため，税制の違いが世代間の分配上の対立のみならず社会厚生にも影響を与えることを定性的に示したことには一定の意義があると思われる．
社会的には，少子高齢化がさらに深刻化する日本の政策およびその財源となる税制についての議論に一定の示唆を与えると考えられる．